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Cigarette Tax Stamps

All businesses located in the City of Fredericksburg are required to have a $20.00 City Business License for the Sale of Tobacco and are required to have a City of Fredericksburg thirty-one-cent (31¢) tax stamp affixed to every package of cigarettes sold.

General Information and Terms
The City of Fredericksburg imposes a tax on each person who sells, uses or possesses cigarettes.

 "Board": the Northern Virginia Cigarette Tax Board.
 
 "Cigarette": any roll of any size or shape for smoking, made wholly or partly of tobacco or other substitute for tobacco, if the wrapper is made of any material other than leaf tobacco.
 
 "Package": Any container of 20 or fewer cigarettes.
 
 "Person": Any individual, firm, association, company, corporation, partnership, etc…, to include all officers and directors thereof. 
 
 "Retail Dealer": Every person who in the usual course of business, buys, sells, stores, transfers or deals in cigarettes for the purpose of sale within the City to the ultimate consumer.
 

Computation of the Tax
The cigarette tax is .31 cents for each package of 20 cigarettes sold, used or possessed within the City. The cigarette tax shall be evidenced by the use of a stamp affixed to each package of cigarettes sold, used or possessed within the City.

Filing and Payment Procedures
It is the duty of persons liable for the tax to prepare and file a monthly cigarette tax report with the Northern Virginia Cigarette Tax Board on or before the 10th day of each calendar month following the month for which the report is made.

The City of Fredericksburg is a participating member of the Northern Virginia Cigarette Tax Board. The Board administers and enforces the cigarette tax ordinance in participating jurisdictions.

Report forms are available from, and subsequently should be sent to:

Northern Virginia Cigarette Tax Board
4400 Fair Lakes Court #103
Fairfax, VA 22033
703.802.0373

Failure to File
Any person who fails to file and pay the tax shall be subject to a penalty of ten percent of the tax due not to exceed $1,000.

Any person violating any provision of the City of Fredericksburg Cigarette Tax ordinance shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $2,500 or imprisonment for not more than twelve (12) months or both. Such fine or imprisonment shall not relieve any such person from the payment of any tax, penalty or interest imposed.

Additional Information
For additional information, please contact the Northern Virginia Cigarette Tax Board or the City of Fredericksburg Commissioner of the Revenue.